As many of my accounting friends know, the CPA (Certified Public Accountant) exams are a pain in the behind. For those who don’t know, there are four main parts that one must pass – Financial Accounting and Reporting (FAR), Audit and Attestation (Audit), Business Environment Concepts (BEC), and the dreaded Regulation (REG) part. CPA candidates with a 4.0 undergraduate GPA walk into their testing center, but stumble out limping, dejected, wondering what just happened to them.

So far to date, I have passed FAR and BEC on my first attempt with absolute ease. I usually finish an hour or so early. I’m still waiting on the results for Audit, so we’ll see how that goes. Audit is a 4.5 hour exam, and I finished in 2.5 hours–possibly I finished a little too early and should of gone slower? We’ll find out in a few weeks. I am usually not one to second guess myself on multiple choice questions for these exams.

However, as I sit here studying for what could be my last exam, Regulation, I am recalling why I didn’t go into tax. This stuff makes absolutely no sense. For every so-called “rule”, there are at least several exceptions. To my definition, these so-called “rules” are more like rough guidelines. The government seems to over complicate what should be fairly straight forward. I am doing the  Becker CPA Self-Study Review which consists of video lectures and multiple choice problems as well as simulation problems. I’ve been spending a lot of time with my new best friends, Peter Olinto and Tim Gearty (you CPA candidates know who I’m talking about).

There’s just so many things to memorize for Regulation that it makes my mind boggle. Usually, this is the point where I begin to taper off and loose some motivation, but surprisingly, I am even more motivated. I am studying with vengeance and most importantly, I just want to finish this darn thing. But in all fairness, the material really isn’t that difficult since most of us with a B.A./B.S. degree in accounting have spent a couple years studying this stuff, it’s really just a matter of regurgitating what you already know/learned. The hardest part is getting the motivation and energy to study. After working 9-13 hour days, no one wants to come home and crack the book open. It’s more like wanting to come home and crack open a can of beer. But the dedication to study even after a hard days work is what separates those who pass and those who don’t.

Although I didn’t have much of a summer after graduating from University of California, Santa Barbara, I spent that summer taking a CPA review course which proved to be beneficial and well worth it. It allowed me to study less than what I would normally have to after coming home from a rough day of work. It also allowed me to quickly glance and skim through the 400+ page CPA review book assuring myself I already knew most of the topics in the book already.

So as I stand at the halfway point, the idea of quiting is definitely not an option, and from this point on, it’s full-steam ahead.

Synopsis:
The film was set up as an original tale for the character Wolverine. It tells us about the story of Wolverines’s epically violent and romantic past, his complex relationship with Victor Creed (that later became Sabertooth), and the ominous Weapon X program. Along the movie Wolverine encounters many mutants, both familiar and new, including surprise appearances by several legends of the X-Men universe.”

Director:      Gavin Hood
Writer:          David Benioff
Cast:
Hugh Jackman as Logan/Wolverine
Liev Schreiber as Victor Creed / Sabretooth
Danny Huston as William Stryker
Ryan Reynolds as Wade Wilson/Deadpool
Dominic Monaghan as Barnell
Lynn Collins as  Kayla Silver Fox
Taylor Kitsch as Remy LeBeau/Gambit
Will.i.am as John Wraith
Daniel Henney as Agent Zero

I watched the movie yesterday at Edwards Cinema and the showing wasn’t as full as I originally thought for an opening weekend movie. But then again, there were showings every 20-40 minutes. Although I am sure the evening crowd would have been much larger as I went during the afternoon.

If you are a die-hard X-men fan, or used to watch the X-men cartoons in the past, or watched the X-men Trilogy this movie will give answers to some questions you have in mind about how the character came to be.

Of course this movie focuses on Wolverine’s past and so the focus of the story is him. Gambit, Cyclopes and Dr. Charles was introduced in the movie. The introduction of the three X-men main character paved the way for the following X-Men Origins series and since the three were shown here I won’t be surprised if Gambit, Dr. Charles or Cyclopes will be the next in line.

I would give this movie a 72 out of 100 and I would recommend it to all the X-men fans. I am not too sure why RottenTomatoes.com or other movie review sites gave this movie such a low rating, but for the average viewer, family, and teenagers, this movie will not let you down.

The reason for my average rating is that the story line or plot was not that thrilling as the hype was made up to be. With a big character like Wolverine, one has to go all out. But many of the special effects were nice as well as many of the fight scenes. Although there was one particular scene I found cheesy…when Wolverine is walking away from an exploding helicopter and the frame shows him with a close-up shot of him as he walks towards the camera and the flames rise up behind him.

All in all, it was an enjoyable movie that was action packed as well as had many comical scenes that will sure make you smile and laugh.

If you do plan to go see the film, be sure to stay till the very end after the credits to catch the additional bonus scene!